Current Attempt in Progress

Crane Manufacturing incurs $$38$ of variable costs and $$25$ of allocated fixed costs in the production of an ergonomic backpack that normally sells for $$92.$ A buyer in Canada offers to purchase $5,000$ units at $$59$ each. Crane Manufacturing has excess capacity and can handle the additional production. What effect will acceptance of this offer have on the company's operating income?

Differential Income$/($Loss$)$

$

Please please give me right answer.